Presentative - Sortby Recent - Year 1991 - Judgments

Dec 31 1991 (TRI)

Air India Vs. Addl. Collector of Customs (P)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Dec-31-1991

Reported in: (1993)(67)ELT400Tri(Mum.)bai

..... under section 113 of the customs act are found to be present in this case hence penalty under section 114 of the customs ..... penal liability for this purpose ingredient of metis rea need not be present since no criminal liability is alleged what is alleged is failure ..... be of a corrective nature so that they could look into the present system for identifying the areas of loop holes and taking proper .....

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Dec 31 1991 (TRI)

income-tax Officer Vs. Taj Trade and Transport Co. Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Dec-31-1991

Reported in: (1992)41ITD60(Mum.)

..... counter sale is a deemed export for replenishment entitlement the present case would not be covered by the provisions of section ..... with a view to simplifying and liberalising the scheme introduced the present scheme under section 80hhc making it obligatory that the sale ..... the substituted section 80hhc took effect we are in the present case concerned with assessment year 1983 84 when section 80hhc .....

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Dec 31 1991 (HC)

Narammal (Died) and anr. Vs. Kanthamani and ors.

Court: Chennai

Decided on: Dec-31-1991

Reported in: (1992)2MLJ539

..... was dismissed 7 aggrieved by the dismissal of the suit the present appeal was filed by the plaintiff and the second appellant ..... of the columns in the application which requires information regarding the present ownership of the property and the future right the deceased has ..... as the requirements of a valid will are not only not present but also the necessary proof for establishing that is totally .....

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Dec 31 1991 (HC)

S. Padma Rao and ors. Vs. Electronics Corpn. of India Ltd.

Court: Andhra Pradesh

Decided on: Dec-31-1991

Reported in: 1992(2)ALT469

..... corporation and the respondent corporation regarding promotion which is also directly in issue in the present writ petition 9 in writ petition nos 13274 87 and 13914 87 it was also .....

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Dec 31 1991 (TRI)

Megdoot Enterprises (P.) Ltd. Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Dec-31-1991

Reported in: (1992)40ITD471(Delhi)

..... shri dinodia pleaded that the relevant sections as are applicable in the present situation are sections 70 2 and 71 3 of the act ..... that the decision of the third member has no relevance to the present situation 12 the rival contentions and the case laws referred are ..... capital gain the first of the alternatives do not apply to the present case the second alternative is attracted since it is for the .....

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Dec 31 1991 (HC)

Pyla Applanaidu and ors. Vs. the Mandal Revenue Officer and Land Acqui ...

Court: Andhra Pradesh

Decided on: Dec-31-1991

Reported in: 1992(3)ALT220

..... acquisition proceedings while the government was proceeding further for acquisition of the remaining land the present writ petition is filed challenging the acquisition proceedings 3 though number of submissions were made .....

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Dec 31 1991 (TRI)

Tamil Nadu State Marketing Corpn. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Madras

Decided on: Dec-31-1991

Reported in: (1992)42ITD349(Mad.)

..... fee is the presence of quid pro quo an element of quid pro quo is present in the licence fee levied by the state because it is levied in consideration for .....

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Dec 31 1991 (TRI)

Biswanath Pasari Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: Dec-31-1991

Reported in: (1992)41ITD6(Kol.)

..... assessee s explanation regarding the funds of his unmarried daughter and grandchildren who had received presents in cash on their birthdays and other festive occasions which were kept in the house ..... n and jain there is no material to indicate who these two identities are their present address or whereabouts the learned counsel is right in his submission when he said that .....

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Dec 31 1991 (TRI)

Reliance Petrochemicals Ltd. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Dec-31-1991

Reported in: (1992)LC603Tri(Delhi)

..... be registered before the clearance of the goods and in the present matter the contract was duly registered before the clearance of the ..... into one 6 hot slurry pipe the 2 arrangements are diagramatically presented in the sketch at exhibit c thus for each slurry line ..... heaters we are extending the benefit of project import in the present matter keeping in view the peculiar facts and circumstances of the .....

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Dec 31 1991 (TRI)

Wandrobes and ors. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Dec-31-1991

Reported in: (1992)(42)LC86Tri(Delhi)

..... raineo industries shri a sudhakar rai proprietor of the said unit was present at the time of said visit he informed the officers that totally ..... e 777 87 c and 778 87 c these factors make the present case distinguishable from that of aroma apparels bombay v cce bombay ..... upon by the appellants are not applicable to the facts of the present case 32 in view of our findings we uphold the learned collector .....

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